UN + UNE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
UN + UNE
Largest movements
- Stocks and contracts +€26,953
up €26,953 (+60.3%), from €44,679 to €71,632
- Cash -€23,998
down €23,998 (-44.1%), from €54,440 to €30,441
mainly Stocks and contracts (-€26,953) and Tax, wage and social debts (-€11,343)
- Tangible fixed assets -€6,771
down €6,771 (-31.0%), from €21,807 to €15,036
of which Other tangible fixed assets: -€5,922
- Receivables within one year +€1,289
up €1,289 (+79.2%), from €1,628 to €2,917
- Trade debts +€13,691
up €13,691 (+306%), from €4,470 to €18,161
- Tax, wage and social debts -€11,343
down €11,343 (-37.4%), from €30,306 to €18,963
of which Taxes: -€11,671
- Debts after one year -€5,167
down €5,167 (-92.2%), from €5,602 to €435
- Other debts -€1,883
down €1,883 (-33.2%), from €5,678 to €3,795
- Profit (loss) carried forward +€1,487
new in 2025: €1,487
- Staff costs +€42,038
up €42,038 (+111%), from €37,934 to €79,972
- Gross operating margin +€12,806
up €12,806 (+15.8%), from €80,819 to €93,625
- Taxes -€8,931
down €8,931 (-79.1%), from €11,286 to €2,355
- Other operating charges -€1,447
down €1,447 (-46.3%), from €3,124 to €1,676
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,310 | €120,202 | -€3,109 | -2.5% |
| Fixed assets | 21/28 | €21,982 | €15,211 | -€6,771 | -30.8% |
| Tangible fixed assets | 22/27 | €21,807 | €15,036 | -€6,771 | -31.0% |
| Furniture and vehicles | 24 | €885 | €37 | -€849 | -95.9% |
| Other tangible fixed assets | 26 | €20,922 | €14,999 | -€5,922 | -28.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €101,328 | €104,990 | +€3,662 | +3.6% |
| Stocks and contracts in progress | 3 | €44,679 | €71,632 | +€26,953 | +60.3% |
| Stocks | 30/36 | €44,679 | €71,632 | +€26,953 | +60.3% |
| Amounts receivable within one year | 40/41 | €1,628 | €2,917 | +€1,289 | +79.2% |
| Trade receivables | 40 | €1,628 | €2,917 | +€1,289 | +79.2% |
| Cash at bank and in hand | 54/58 | €54,440 | €30,441 | -€23,998 | -44.1% |
| Deferred charges and accrued income | 490/1 | €582 | - | -€582 | |
| Total equity and liabilities | 10/49 | €123,310 | €120,202 | -€3,109 | -2.5% |
| Equity | 10/15 | €70,625 | €72,112 | +€1,487 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,025 | €52,025 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,165 | €50,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,487 | +€1,487 | |
| Amounts payable | 17/49 | €52,686 | €48,090 | -€4,596 | -8.7% |
| Amounts payable after more than one year | 17 | €5,602 | €435 | -€5,167 | -92.2% |
| Financial debts | 170/4 | €5,602 | €435 | -€5,167 | -92.2% |
| Amounts payable within one year | 42/48 | €47,084 | €47,655 | +€572 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €5,079 | €5,167 | +€89 | +1.7% |
| Financial debts | 43 | €1,552 | €1,569 | +€17 | +1.1% |
| Credit institutions | 430/8 | €1,552 | €1,569 | +€17 | +1.1% |
| Trade debts | 44 | €4,470 | €18,161 | +€13,691 | +306% |
| Suppliers | 440/4 | €4,470 | €18,161 | +€13,691 | +306% |
| Taxes, remuneration and social security | 45 | €30,306 | €18,963 | -€11,343 | -37.4% |
| Taxes | 450/3 | €25,738 | €14,068 | -€11,671 | -45.3% |
| Remuneration and social security | 454/9 | €4,567 | €4,895 | +€328 | +7.2% |
| Other amounts payable | 47/48 | €5,678 | €3,795 | -€1,883 | -33.2% |
| Remuneration, social security and pensions | 62 | €37,934 | €79,972 | +€42,038 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,961 | €6,771 | -€190 | -2.7% |
| Other operating charges | 640/8 | €3,124 | €1,676 | -€1,447 | -46.3% |
| Gross operating margin | 9900 | €80,819 | €93,625 | +€12,806 | +15.8% |
| Operating profit (loss) | 9901 | €32,800 | €5,205 | -€27,595 | -84.1% |
| Financial income | 75/76B | €9 | €31 | +€22 | +242% |
| Recurring financial income | 75 | €9 | €31 | +€22 | +242% |
| Financial charges | 65/66B | €1,178 | €1,394 | +€215 | +18.3% |
| Recurring financial charges | 65 | €1,178 | €1,394 | +€215 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €31,631 | €3,842 | -€27,789 | -87.9% |
| Income taxes | 67/77 | €11,286 | €2,355 | -€8,931 | -79.1% |
| Profit (loss) for the period | 9904 | €20,345 | €1,487 | -€18,858 | -92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,345 | €1,487 | -€18,858 | -92.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.